Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NIC: class 1 NICs: protective claims - action by DTO


Debt technical offices should not enter these NICs debts, sent from the DMB Protective Claims Team (PCT) in Longbenton, on IDMS.


The DTO is responsible for attending any hearing and enforcing NICs debts following judgment where a protective claim has been issued by PCT.

If any of the debt or interest is more than six years old, then as long as HMRC took protective action whilst the debt was under appeal to protect our position under S9 of the Limitation Act, the debt can be enforced once the appeal is determined.

If you are in any doubt about the conduct of the proceedings in these cases you should contact the Enforcement Technical Team (Debt Management Bradford) for advice.

Concessionary treatment of interest due in certain avoidance cases

The former Contributions Agency did not charge interest on NICs whilst the case was under appeal and in a few cases, concessionary treatment may already have been given on interest.

If the employer has been given any concession on interest then this should be clearly noted in the papers when they are transferred to the debt technical office. The employer will have been informed.

You should enforce payment of any interest that is properly due with no further concessions.